现金基础会计

现金基础会计推迟所有信贷交易到稍后的日期。

Cash-basis accounting defers all credit transactions to a later date .

两种类型的现金基础会计存在：在严格和修改。

Two types of cash-basis accounting exist : strict and modified .

在现金基础会计，收入和支出也称为现金收入和现金支付。

In cash-basis accounting , revenues and expenses are also called cash receipts and cash payments .

现金基础会计通常是不能接受的实体，必须使他们的财务报表公开。

Cash-basis accounting is generally not acceptable for entities that must make their financial statements publicly available .

用现金基础会计，收入和支出时才确认现金收取或支付的。

Using cash-basis accounting , income and expenses are recognized only when cash is received or paid out .

现金基础会计是一种方法，簿记，记录为基础的金融活动的现金流量和现金状况。

Cash-basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position .